Sourcing plastic jerrycans from China
Plastic jerrycans and the listed separate plastic closures from China carry 6% UK duty, so the relevant duty range is a flat 6%. Food-contact plastics need a declaration of compliance; dangerous-goods use needs separate packaging checks. Cambridge China Bridge sources plastic jerrycans.
6% duty on plastic jerrycans
Read from the UK Trade Tariff on 29 September 2026, heading 3923 covers plastic articles for conveying or packing goods and plastic closures. Plastic jerrycans fall within carboys, bottles, flasks and similar articles, with the capacity split at two litres.
The listed jerrycan and closure lines carry 6% duty on goods from China. These lines have no listed anti-dumping or countervailing duty, tariff suspension or attached import control. Import VAT is 20%. Do not apply suspensions for unrelated bags or specialised containers to jerrycans.
Confirm the commodity code using the container's capacity, construction and intended packing use, and check separately supplied closures. For the wider heading, see PET packaging bottles.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plastic jerrycans of a capacity not exceeding two litres | 3923 30 10 00 | 6% | None |
| Plastic jerrycans of a capacity exceeding two litres | 3923 30 90 00 | 6% | None |
| Plastic bottle caps supplied separately | 3923 50 10 00 | 6% | None |
| Other plastic stoppers, lids and closures supplied separately | 3923 50 90 00 | 6% | None |
Specify the liquid, resin and closure together
State the intended liquid, filling temperature, storage conditions and whether the container is disposable or reusable. Specify resin, recycled content, nominal and brimful capacity, empty weight, wall distribution, handle shape and stacking arrangement. Agree the neck drawing, cap thread, sealing liner, tamper seal and any pouring spout as a complete assembly.
For food-contact plastic jerrycans and closures, ask for a declaration of compliance and migration evidence for the intended use. For dangerous-goods transport, confirm the applicable packaging rules before choosing the mould. Packaging must suit the substance; certification by a national competent authority is required where the relevant rules call for it. Ask for approval evidence matching the supplied container and closure.
All packaging producers must assess whether packaging producer responsibility obligations apply. Include the jerrycans and their transport packaging in that assessment.
Worked duty example
Illustrative example, not a quote: Illustrative order of empty plastic jerrycans with matching caps under 3923 30 90 00, invoiced at £4,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £5,200. Duty at 6% is £312. Import VAT at 20% is charged on the customs value plus duty, £5,512, so it is £1,102.40. Import taxes total £1,414.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £312 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Body: check capacity, empty weight, neck dimensions and thin areas around corners, the handle and mould seams against the approved sample.
Seal: check cap and liner identity, thread engagement, tamper-seal operation and leakage using an agreed safe test method.
Handling: check filled lifting, stacking stability and pouring behaviour against the agreed use conditions.
Arrival: check distortion, cracked handles, internal contamination, batch identification and whether compliance documents match the delivered resin, container and closure.
What goes wrong
A sample seals properly but production caps use a different liner or thread. Thin corners split during handling, filled containers bulge in stacks, and poorly trimmed necks leak. Resin changes can also alter odour or compatibility with the contents.
Keep an approved container-and-cap assembly and prohibit unapproved material changes in the purchase specification. A generic food-grade statement or a certificate for another mould leaves the intended use unresolved. Resolve document mismatches and failed tests before shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.
Frequently asked questions
What is the UK import duty on plastic jerrycans from China?
The listed jerrycan lines carry 6% duty, as do the listed separate plastic closures. No trade remedy or suspension is listed for these lines.
Which commodity code covers plastic jerrycans?
3923 30 10 00 covers capacities not exceeding two litres; 3923 30 90 00 covers capacities exceeding two litres. Confirm the classification of your actual container.
What documents should I ask for for food-contact jerrycans?
Ask for a declaration of compliance and migration evidence covering the intended contents and use conditions, including the cap and liner.
Can an ordinary plastic jerrycan carry dangerous goods?
Confirm the applicable transport rules first. Check substance compatibility and any required packaging certification against the exact container and closure supplied.